INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 9, 2021 No. 5922-U

About modification of the Provision of the Bank of Russia of February 3, 2016 No. 532-P

Based on Item 14 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2021, No. 27, the Art. 5187) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of September 1, 2021 No. PSD-20):

1. Bring in the Provision of the Bank of Russia of February 3, 2016 No. 532-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Professional Participants of the Security Market, Joint-stock Investment Funds, Organizers of Trade, Central Partners, Clearing Organizations, Specialized Depositaries of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Managing Companies of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Bureau of Credit Histories, Credit Rating Agencies, Insurance Brokers", registered by the Ministry of Justice of the Russian Federation on March 2, 2016 No. 41299, on December 15, 2016 No. 44749, on September 28, 2017 No. 48350, on July 8, 2019 No. 55164, on March 29, 2021 No. 62911, the following changes.

1.1. In Item 2.1.2:

the eighteenth to state the paragraph in the following edition:

"note 17" investment property and capital investments in it ";";

the twentieth to state the paragraph in the following edition:

"note 19" fixed assets and capital investments in them ";";

the thirty ninth to state the paragraph in the following edition:

"note 38" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.2. In appendix 1.1:

to add the column 2 of line 16 with the words "and capital investments in it";

to add the column 2 of line 18 with the words "and capital investments in them".

1.3. In appendix 2.1:

to add the column 2 of line 12 with the words "and capital investments in it";

to add the column 2 of line 33 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.4. In appendix 3.1:

in the name of column 7 shall be replaced with words the word of "shareholders" "at shareholders";

the name of the column 13 after the word of "obligations" to add with the word of "(assets)";

to add the column 2 of line 24 after the word of "shares" with the word "participations";

in the column 2 of line 27 the word "Distribution" shall be replaced with words "Other distributions".

1.5. In appendix 4.1:

to add the column 2 of line 14 with the words "and capital investments in them";

to add the column 2 of line 15 with the words "and capital investments in it".

1.6. In appendix 5.1:

1.6.1. In table 4.1 of the note 4:

to state the column 3 of line 25 in the following edition: "The recognition criteria, methods used for assessment of fixed assets (for each group of fixed assets)";

to state the column 3 of line 26 in the following edition: "The applied depreciation methods, evaluation procedure of salvage value (for each group of fixed assets) and their changes";

to state the column 3 of line 27 in the following edition: "The applied useful lifex (for each group of fixed assets) and their changes".

1.6.2. 2 procedures for creation of table 5.4 and explanations to it and Item 2 procedures for creation of table 5.5 and explanations of the note to it 5, Item 2 procedures for creation of table 8.2 and explanations to it and Item 2 procedures for creation of table 8.3 and explanations of the note to it 8, Item 2 procedures for creation of table 10.2 and explanations to it and Item 2 procedures for creation of table 10.3 and explanations of the note to it 10, Item 2 procedures for creation of table 11.2 and explanations to it and Item 2 procedures for creation of table 11.3 and explanations of the note to it 11, Item 2 procedures for creation of table 12.2 and explanations to it and Item 2 procedures for creation of table 12.3 and explanations of the note 12 to it to state Item in the following edition:

"2. The table is filled in for the reporting and comparable periods.".

1.6.3. In the note 17:

state the name in the following edition: "Note 17. Investment property and capital investments in it";

to it to state table 17.1 and procedure for creation of table 17.1 and explanations in the following edition:

"Investment property and capital investments in it

Table 17.1

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